04605nam a22006615i 4500 978-3-031-74292-7 DE-He213 20251030114650.0 cr nn 008mamaa 241230s2024 sz | s |||| 0|eng d 9783031742927 978-3-031-74292-7 10.1007/978-3-031-74292-7 doi HD30.28 HD57.7 KJC bicssc BUS063000 bisacsh KJC thema Creating Value Through Sustainability [electronic resource] : An Interdisciplinary Perspective / edited by Francesca Bernini. 1st ed. 2024. Cham : Springer Nature Switzerland : Imprint: Springer, 2024. IX, 197 p. 17 illus., 8 illus. in color. online resource. text txt rdacontent computer c rdamedia online resource cr rdacarrier text file PDF rda SIDREA Series in Accounting and Business Administration, 2662-9887 Analyzing the Link between ESG Initiatives and Shareholder Value Creation through the Value Chain Lens: a Qualitative Approach -- Artificial Intelligence’s (AI’s) Responsible Use: How to Manage Digital Ethicswashing -- Barriers and Drivers for the Integration of ESG into Risk Management and Performance Measurement Systems: a Field Study in the Italian Context -- ESG and the Reformed Italian Constitution: toward a Constitutionally Oriented Reading of Corporate Sustainability -- Administrative Controls for Sustainability: a Case Study of an Italian Bank -- Integrating HRM and ESG Literature: from Triple to Quadruple Bottom Line -- Exploring the Tax avoidance–CSR Interplay: Insights from ESG Components -- Italian Benefit Company (‘Società Benefit’) and Default Risk: an Empirical Analysis of the Italian Context. Adopting a multidisciplinary approach, this book examines the interaction between ESG strategies and value creation. It highlights how sustainability is a wide-ranging concept capable of engaging the social sciences in various ways. Firstly, the study analyses how ESG initiatives can enhance value creation using a framework inspired by strategic cost management. Then, it takes an ethical perspective by investigating the ethics-washing phenomenon associated with the (ir)responsible use of artificial intelligence. Furthermore, the focus is on the integration of ESG factors into risk management and performance measurement systems through the lens of management accounting, and on the interplay between corporate social responsibility and tax avoidance. Moreover, the book proposes a constitutionally oriented reading of corporate sustainability from a legal standpoint. It also includes the perspective of financial companies, exploring the role of administrative controls in fostering banks' commitment to sustainability. The study focuses also on an organizational perspective by exploring how human resource management can support ESG strategies. Finally, the research underlines the corporate model “Società Benefit” to examine its effect on default risk. Strategic planning. 57225 Leadership. 4372 Industrial management Environmental aspects. 68586 Accounting. 57622 Corporate governance. 57663 Financial statements. 60984 Business enterprises Taxation. 69451 Business tax Law and legislation. 69452 Business Strategy and Leadership. 67107 Corporate Environmental Management. 68587 Accounting. 57622 Corporate Governance. 57663 Financial Reporting. 75487 Business Taxation and Tax Law. 69453 Bernini, Francesca. editor. edt http://id.loc.gov/vocabulary/relators/edt 89889 SpringerLink (Online service) Springer Nature eBook Printed edition: 9783031742910 Printed edition: 9783031742934 Printed edition: 9783031742941 SIDREA Series in Accounting and Business Administration, 2662-9887 70944 https://doi.org/10.1007/978-3-031-74292-7 ZDB-2-BUM ZDB-2-SXBM 66194 66194